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Codes of Conduct for Multinational Corporations: An Overview

Description: The U.S. economy has grown increasingly interconnected with other economies around the world, a phenomenon often referred to as globalization. Over the past 20 years, multinational corporations and nations have adopted voluntary, legally enforceable, and industry-specific codes of conduct to address concerns over the economic, social, and political impact of this phenomenon. Congress will continue to play a pivotal role in addressing the large number of issues regarding internationally applied … more
Date: February 14, 2011
Creator: Jackson, James K.
Partner: UNT Libraries Government Documents Department
open access

Barriers to Corporate Fraud: How They Work, Why They Fail

Description: The report focuses on the internal controls on American corporations (including corporate governance, business ethics, managerial structure and compensation, internal counsel, and whistleblowers), as well as external controls (government regulation, external auditors and accountants, and the judicial process). A recurring theme is the limited efficacy of many safeguards and watchdogs in cases of "control fraud," where fraud is directed or abetted by top management, and where unethical or abusiv… more
Date: December 27, 2004
Creator: Jickling, Mark
Partner: UNT Libraries Government Documents Department
open access

SEC Climate Change Disclosure Guidance: An Overview and Congressional Concerns

Description: Issues regarding the Congressional appeal of the January 27, 2010 SEC-published 'Commission Guidance Regarding Disclosure Related to Climate Change', which clarifies how publicly traded corporations should apply existing SEC disclosure rules to certain mandatory financial filings with the SEC regarding the risk that climate change developments may have on their businesses.
Date: May 24, 2012
Creator: Shorter, Gary
Partner: UNT Libraries Government Documents Department
open access

Robust Nuclear Earth Penetrator Budget Request and Plan, FY2005-FY2009

Description: Earth penetrator weapons often called “bunker busters,” burrow into the ground some tens of feet before detonating, greatly increasing their ability to destroy buried targets. The United States has several types of conventional earth penetrators. The current U.S. nuclear earth penetrator, the B61-11 bomb, cannot penetrate certainly types of terrain in which hardened underground facilities may be located, so the Air Force and the National Nuclear Security Administration (NNSA) are studying a mor… more
Date: January 10, 2005
Creator: Medalia, Jonathan
Partner: UNT Libraries Government Documents Department
open access

State and Local Sales and Use Taxes and Internet Commerce

Description: In theory, state sales and use taxes are consumption taxes based on the destination principle. The destination principle prescribes that taxes should be paid where the consumption takes place. Sales taxes collected at the point of sale achieve this if consumption takes place near the point of transaction. Thus, to remain consistent with the destination principle, consumers pay a use tax on products purchased out-of-state and used in their home state where consumption likely takes place.
Date: March 9, 2006
Creator: Maguire, Steven
Partner: UNT Libraries Government Documents Department
open access

Immigration: The Labor Market Effects of a Guest Worker Program for U.S. Farmers

Description: Temporary alien worker programs are meant to assure employers, including growers, of an adequate supply of labor when and where it is needed without adding permanent residents to the U.S. population. Guest worker programs are not supposed to harm the wage and job opportunities of U.S. workers while they alleviate spot labor shortages. President Bush’s proposal of a broad guest worker program has reignited interest in legislation introduced during the 108th Congress that relates specifically to … more
Date: February 20, 2004
Creator: Levine, Linda
Partner: UNT Libraries Government Documents Department
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